Problems And Countermeasures In Cost Management Of H Hospital

China’s health care industry is a government-led public hospital-dominated industry.However,in recent years,with the abolition of the public hospital drug addition and the promotion of health material addition policies,the state has changed public hospital compensation into two channels,service charges and government subsidies,from the previous four channels,service charges,drug addition income,health material addition income and government subsidies hoping to establish a scientific and reasonable compensation mechanism by adjusting medical service prices,increasing government input,reforming payment methods,and reducing hospital operating costs.In the past two years,medical service price adjustments and government investment have not been sufficient to make up for losses in public hospitals caused by the elimination of drug additions and health material additions.In this context,the state continues to encourage establishing private hospitals,therefore,the survival pressure of public hospital is increasing.Public hospitals must maintain "public welfare" and "non-profit" while continuously improving the treatment of medical staff to reduce the risk of staff turnover,at the same time,and the government’s investment is decreasing constantly.In such an era full of challenges and opportunities,if the hospital wants to survive and maintain its core competitiveness in future market competition,maintaining sustainable development,increasing income and reduce expenditure,constantly improving the cost management system are measures to be taken to ease the survival pressure of the hospital.This paper takes H hospital as the research object,analyzes the internal environment and the organization structure of cost management of H hospital,the currently used cost accounting method and cost control plan,and gives an example of the cost accounting method of the new medical project launched by H Hospital by reviewing the development of hospital cost management in China and the current status of cost management of hospitals at home and abroad,using the method of field survey,questionnaires and case discussions.Through this,problems like imperfection of the cost management system,attaching importance to cost accounting whileneglecting cost management,weakness of the cost awareness of employees,unestablishment of the responsibility traceability system,no cost accounting of DRGs and lake of reasonable suggestions for the clinic cost accounting are found in the cost management system of H Hospital,and the causes of these problems are analyzed.Finally,the paper proposes an optimizing strategy to the existing problems in the cost management of H hospital based on the causes of these problems.It is hoped that by implementing corresponding countermeasures,the cost management level of H hospitals can be improved,the operation efficiency of the hospital can be improved,so as to ease the survival pressure,and then could be used as a reference for the same type of hospitals in the health industry and provide the consistent data foundation of the cost management for the entire industry.